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Upcoming Tax Deadlines

June

Day

10

Employees Who Work for Tips – If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.

17

Individuals – If you’re a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 15, earlier. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file and pay what you estimate you owe in tax to avoid penalties and interest. Then, file Form 1040 by October 15. However, if you’re a participant in a combat zone, you may be able to further extend the filing deadline.

17

Individuals – Make a payment of your 2019 estimated tax if you’re not paying your income tax for the year through withholding (or won\’t pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2019.

17

Corporations – Deposit the second installment of estimated income tax for 2019. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

17

Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in May.

17

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in May.

July

Day

10

Employees Who Work for Tips – If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.

15

Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in June.

15

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in June.

31

Employers – Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2019. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until August 12 to file the return

31

Certain Small Employers – Deposit any undeposited tax if your tax liability is $2,500 or more for 2019 but less than $2,500 for the second quarter.

31

Employers – Deposit the tax owed through June if more than $500.

31

Employers – If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2018. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.

August

Day

12

Employers – Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2019. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

12

Employees Who Work for Tips – If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.

15

Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in July.

15

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in July.

September

Day

10

Employees Who Work for Tips – If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.

16

Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in August.

16

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in August.

16

Individuals – Make a payment of your 2019 estimated tax if you’re not paying your income tax for the year through withholding (or won\’t pay in enough tax that way). This is the third installment date for estimated tax in 2019.

16

Partnerships – File a 2018 calendar year return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065), Partner\’s Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1065). To request an automatic 6-month extension of time to file the return, Form 7004 needs to be filed. After the return is filed, provide each partner with a copy of their final or amended (if required) Schedule K-1 (Form 1065) by September 16.

16

S Corporations – File a 2018 calendar year income tax return (Form 1120S) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension of time to file the return. Otherwise, see March 15, earlier. Provide each shareholder with a copy of their final or amended Schedule K-1 (Form 1120S) or substitute Schedule K-1 (Form 1120S).

16

Corporations – Deposit the third installment of estimated income tax for 2019. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.